All guests are intending to stay longer than 30 days and agree to be treated as Permanent Residents and thus are granted an Exemption (30 consecutive days): An exemption certificate is not required for the permanent resident exemption. A permanent resident is exempt the day the guest has given written notice or reserves a room for at least 30 consecutive days and the guest stays for 30 consecutive days, beginning on the reservation date. Otherwise, a permanent resident is exempt on the 31st consecutive day of the stay and is not entitled to a tax refund on the first 30 days. Any interruption in the resident’s right to occupy a room voids the exemption. A permanent resident is exempt from state and local hotel tax. If a guests stays less than 30 days, then the guest is responsible for hotel occupancy tax of 17%. 6% state tax & up to 17% combined with local tax.